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Winnings from horse race

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Full Text of the Document

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....is responsible for paying to any person any income by way of winnings from any horse race ^5[, being the amount ^6[in respect of a single transaction] exceeding ten thousand rupees ^7[****],] shall, at the time of payment thereof, deduct income-tax thereon at the rates in force.  ^3[****]]     *************** NOTES:- 1. Inserted vide Section 21 of the Finance Ac....

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